<p><b>Abstract</b>—In spite of advances in various transformation systems [<ref rid="bibk00915" type="bib">5</ref>], [<ref rid="bibk00918" type="bib">8</ref>], the transformation of a nonmonotonic-logic-based requirements specification into a procedural (imperative) language program has not been investigated. This paper presents a logic-based transformation system that can transform a nonmonotonic-logic-based specification, the Frame-and-Rule Oriented Requirement Specification Language (FRORL) [<ref rid="bibk009112" type="bib">12</ref>], into procedural language programs. We discuss how to handle nonmonotonic inheritance in FRORL and then establish a matrix-based data flow and dependency analysis mechanism to find all the possible data transformation paths in a logic-based specification. Using a newly developed algorithm, we can adjust the execution sequence of a logic-based specification so that the functions included in the logic-based specification can be represented by a sequential procedural language program.</p>